St. Paul daily globe. [volume] (Saint Paul, Minn.) 1884-1896, 1887-03-22

lands or of any interest or estate in such iancaA
or in any OF the proceedings TO collect or enfceSS
such tax. 1t shall not be necessary to state the
name or names of the owner or owners Of such
lands of such interests ssessed; but II shlH
in all such proceedings be sufficient to describe
or refer to such owner or owners as unknown"
and in all such proceedings TO assess tax orto
enforce any tax against such lands or in
terests, the burden of proof shall be on the per-
son claiming alleging that such tax is invalid,
or who sets up any defense against the same, Co
allege in his answer, and to show on trial, the
particular facts establishing such invalidity or
illegality
Aud if it is alleged that such lands or interests
are exempt from taxation for any reason. it shall
be incumbent on and necessary for the person
attempting to establish sucn defense to aiieas
and TO atfimatively prove the same; and If thsrs
be any facts within the knowledge OF tine person
setting up such defense, showing or tending 70
show, or which might show, that such lands or
any estate or interest therein have been bar
gained sold or transferred to any person whose
property Is not by the laws of this state exempt
from taxation. it shall be incumbent on such
person TO set up and prove such facts paruicu-
larly. The answer in every such case shall be
duly verified. And IT any person verifying SUCK
answer snail wiltfully misstate any matter or
facts in the vercation. he shall be guilty OF the
crime OF perjury, and the judge or court before
whom such action or proceeding IS tried shall
have the power to require the answer verih-'
cation TO be made more full and particular, and
i'll default thereof to strike out the same. On any
such trial the burden shall be on any person
claiming thai such lands or interests are exempt
| from taxation to show That the railroad COM
or transferred such lands or any estate.
or interest therein, at or prior to thei
time when such tax levied Or
assessed. The assessment or levy Of such tax
shall be prima face evidence Of its legality. and
the lands or interests taxed subject to tax
alton at the time such tax was levied.
SEC. D. IL shall be proper for the proper as
sessing officer or officers OF any county subdi-
vision of the state in which ~ of the lands re-
ferred TO in this act lie, for the year one thou
sand eight hundred and eighty-seven QSSD,
and any subsequent year during which the ques-
lion OF the taxability of such lauds or interests
may be i'll litigation, il fixing the rate for as
sessment or taxation in such county or subdi-
vision OF the state, to ix such rates so as to
raise the sum required TO be raised for any gen.
eral or special purpose as If the lands or inter-
ests referred TO IN this act were not taxed for
such year, and so that the tax or sum levied on
the other property OF such county or subdivision
OF the state shall be sufficient to meet all sums
to be raised by tax for that year.
! Provided, That the lands or interests in this
act referred to shall b. assessed and taxed as
! other property IN such county or subdivision Of
the State, and shall be collected as such taxes.
SEC. q. II any railroad company shall issue
any land stock or special stock bond, or any GER
t1ficate contract or writing conveying, granting
or giving 10 the holder Thereon any interest,
! estate, right or title or to any lands held By
said company and exempted from taxation as
aforesaid and shall fail within sixty DAYS after
the issuance of such certificate. stock. contract
or writing TO report the same the land COM
missioner or auditor OF this state or, il having
| heretofore issued such contract, special stock
bond, certificate or writing shall tail TO report
| the same within sixty t60) days after the pass
age OF this act, the failure SO to report shall be
held TO be and to operate a forfeiture by said
! company of its corporate franchises and privi-
leges and the attorney general of the state shall
at once proceed against said company to have
! its charter and franchises declared forfeited.
| SEC z. In al cases where any railroad lands
referred to il this act have been sold prior TO the
| list dav of January, SS7 to actual settlers who
use the same for farm purposes. and VINO bought
| the same in good faith ffom any railroad COM
| pany under the belief that the same were free
| from taxes at the time OF their purchase. all
taxes for which said lands might be liable prior
| to such purchase shall not be a lien upon said
! lands.
( SEC g. This act shall take effect and be in
! force from and after its passage.
| Approved March 1st. 1887